DELIEN NV: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DELIEN NV
Largest movements
- Tangible fixed assets -€8,467
down €8,467 (-23.5%), from €36,010 to €27,543
of which Furniture and vehicles: -€7,700
- Stocks and contracts -€7,112
down €7,112 (-69.1%), from €10,298 to €3,187
- Cash +€4,966
up €4,966 (+28.5%), from €17,433 to €22,398
mainly Depreciation (+€8,467) and Stocks and contracts (+€7,112)
- Receivables within one year -€3,500
no longer reported in 2025 (was €3,500)
- Other debts -€18,324
down €18,324 (-4.4%), from €416,571 to €398,247
- Profit (loss) carried forward +€4,816
up €4,816 (+1.2%), from -€413,620 to -€408,804
- Trade debts -€779
down €779 (-29.0%), from €2,690 to €1,911
- Gross operating margin -€18,407
down €18,407 (-50.2%), from €36,641 to €18,233
- Depreciation -€1,356
down €1,356 (-13.8%), from €9,824 to €8,467
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,076 | €55,065 | -€14,011 | -20.3% |
| Fixed assets | 21/28 | €36,060 | €27,593 | -€8,467 | -23.5% |
| Tangible fixed assets | 22/27 | €36,010 | €27,543 | -€8,467 | -23.5% |
| Land and buildings | 22 | €1,208 | €1,040 | -€169 | -14.0% |
| Plant, machinery and equipment | 23 | €1,741 | €1,143 | -€599 | -34.4% |
| Furniture and vehicles | 24 | €33,061 | €25,361 | -€7,700 | -23.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €33,016 | €27,473 | -€5,543 | -16.8% |
| Stocks and contracts in progress | 3 | €10,298 | €3,187 | -€7,112 | -69.1% |
| Stocks | 30/36 | €10,298 | €3,187 | -€7,112 | -69.1% |
| Amounts receivable within one year | 40/41 | €3,500 | - | -€3,500 | |
| Trade receivables | 40 | €3,500 | - | -€3,500 | |
| Cash at bank and in hand | 54/58 | €17,433 | €22,398 | +€4,966 | +28.5% |
| Deferred charges and accrued income | 490/1 | €1,785 | €1,888 | +€103 | +5.8% |
| Total equity and liabilities | 10/49 | €69,076 | €55,065 | -€14,011 | -20.3% |
| Equity | 10/15 | -€351,620 | -€346,804 | +€4,816 | +1.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€413,620 | -€408,804 | +€4,816 | +1.2% |
| Amounts payable | 17/49 | €420,696 | €401,869 | -€18,827 | -4.5% |
| Amounts payable within one year | 42/48 | €420,696 | €401,869 | -€18,827 | -4.5% |
| Trade debts | 44 | €2,690 | €1,911 | -€779 | -29.0% |
| Suppliers | 440/4 | €2,690 | €1,911 | -€779 | -29.0% |
| Taxes, remuneration and social security | 45 | €1,435 | €1,710 | +€275 | +19.2% |
| Taxes | 450/3 | €1,435 | €1,710 | +€275 | +19.2% |
| Other amounts payable | 47/48 | €416,571 | €398,247 | -€18,324 | -4.4% |
| Non-recurring operating income | 76A | €15,700 | - | -€15,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,824 | €8,467 | -€1,356 | -13.8% |
| Other operating charges | 640/8 | €1,350 | €1,469 | +€119 | +8.8% |
| Gross operating margin | 9900 | €36,641 | €18,233 | -€18,407 | -50.2% |
| Operating profit (loss) | 9901 | €25,467 | €8,297 | -€17,170 | -67.4% |
| Financial income | 75/76B | €89 | €60 | -€29 | -32.5% |
| Recurring financial income | 75 | €89 | €60 | -€29 | -32.5% |
| Financial charges | 65/66B | €3,406 | €3,389 | -€17 | -0.5% |
| Recurring financial charges | 65 | €3,406 | €3,389 | -€17 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €22,150 | €4,968 | -€17,181 | -77.6% |
| Income taxes | 67/77 | €197 | €152 | -€45 | -22.9% |
| Profit (loss) for the period | 9904 | €21,953 | €4,816 | -€17,136 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,953 | €4,816 | -€17,136 | -78.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.